Tidspressens påverkan på juniora revisorer

: En kvantitativ studie om den tidspressade arbetsbelastningens påverkan på intentionen att lämna branschen

Abstract

Employee turnover within the auditing profession is high and remains an unresolved issue. The primary reason for the high turnover is that junior auditors are leaving the profession to an excessive extent. This is problematic, as the number of authorized auditors has drastically decreased in Sweden, while the need for auditors expertise in society is greater than ever. Therefore, retaining junior auditors has never been as important as it is today.
The purpose of this study is to explain how time-pressured workload affects junior auditors intention to leave the profession. Based on previous research and theories, four factors have been identified: Time Budget, Deadline, Overtime, and URT. These factors are summarized as time-pressured workload. These factors constitute the study’s independent variable, which, along with the study’s control variables and the dependent variable turnover intention, form a model. This model has then been tested using a quantitative method in the form of a survey conducted among junior auditors with zero-three years of professional experience.
The analysis suggest that time-pressured workload influences the intention to leave the auditing profession, with deadlines in particular showing significant impact. The results of the study suggest that a lower time-pressured workload, combined with sufficient work resources and opportunities for recovery, reduces junior auditors intention to leave the profession.

Date of Award	2025-Jun
Original language	Swedish
Supervisor	Nellie Gertsson (Supervisor), Elin Smith (Assessor) & Heléne Tjärnemo (Examiner)